On December 31, 2013, Blossom Company issues 127,000 stock-appreciation rights to its officers entitling them to receive cash for the difference between the market price of its stock and a pre-established price of $10. The fair value of the SARS is estimated to be $4 per SAR on December 31, 2014; $1 on December 31, 2015; $10 on December 31, 2016; and $9 on December 31, 2017. The service period is 4 years, and the exercise period is 7 years. Prepare a schedule that shows the amount of compensation expense allocable to each year affected by the stock-appreciation rights plan. (If the compensation decreases from prior year enter the amount as a negative number in the table e.g. -25,0o0 or (25,000).) Cumulative Compensation Percentage Compensation Accrued to Date Expense 2014 Expense 2015 Expense 2016 Expense 2017 Fair Value Recognizable Date Accrued 12/31/14, 12/31/15 12/31/16 12/31/17 96 SHOW LIST OF ACCOUNTS LINK TO TEXT 96 Prepare the entry at December 31, 2017, to record compensation expense, if any, in 2017. (Credit account titles are automa indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the entry on December 31, 2017, assuming that all 127.000 SARS are exercised. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit List Of Accounts Exercise 16-29 Bond Conversion Expense Bonds Payable Cash Compensation Expense Common Stock Convertible Preferred Stock Debt Conversion Expense Discount on Bonds Payable Income Summary Incremental Cash Insurance Expense Interest Expense Interest Payable Interest Receivable Liability under Stock Appreciation Plan No Entry Paid-in Capital in Excess of Par - Common Stock Paid-in Capital in Excess of Par Preferred Stock Paid-in Capital-Expired Stock Options Paid-in Capital-Stock Options Paid-in Capitel-Stock Warrants Premium on Bonds Payable Preferred Stock Retained Earnings Unamortized Bond Issue Costa Unearned Ccmpensation